Recital 7

Council Implementing Regulation (EU) 2025/518 of 11 March 2025 amending Implementing Regulation (EU) No 282/2011 as regards information requirements for certain VAT schemes · European Union

(7) As the OSS simplification scheme introduced is comprehensive and encompasses cross-border movements of goods covered by call-off stock arrangements, those arrangements have been removed from Directive 2006/112/EC. The implementing provisions pertaining to call-off stock arrangements are no longer required and should therefore be deleted from Implementing Regulation (EU) No 282/2011.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-16 · Text as adopted (Official Journal); later amendments are not incorporated in this text.